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HMRC internal manual

Employment Income Manual

Employment Income Manual: recent changes

Below are details of the amendments that were published on 2 October 2012 (see the update index for all updates)

Page Details of update  
     
EIM74050 New page. Pensions taken as flexible drawdown: temporary non-residence: an overview  
EIM74051 New page. Pensions taken as flexible drawdown: temporary non-residence: meaning of terms  
EIM74052 New page. Pensions taken as flexible drawdown: temporary non-residence: meaning of ‘temporary non-residence’  
EIM74053 New page. Pensions taken as flexible drawdown: temporary non-residence: provisions not changed  
EIM74054 New page. Pensions taken as flexible drawdown: temporary non-residence: persons within the scope of section 575 or section 579B by virtue of section 575 or section 579CA  
EIM74055 New page. Pensions taken as flexible drawdown: temporary non-residence: main conditions for sections 576A and 579CA to apply  
EIM74056 New page. Pensions taken as flexible drawdown: temporary non-residence: practical questions  
EIM74057 New page. Pensions taken as flexible drawdown: temporary non-residence: section 579CA example  
EIM74058 New page. Pensions taken as flexible drawdown: temporary non-residence: persons within the scope of section 576A: persons not domiciled or not ordinarily resident in the UK: remittance basis  
EIM74059 New page. Pensions taken as flexible drawdown: temporary non-residence: assessment time limits  
EIM74060 New page. Pensions taken as flexible drawdown: temporary non-residence: application of a DTA  
EIM74500 Amended page. Foreign pensions - Additional text